Human Resources

Insurance Benefits for Employees Represented by SPOC

The state of Iowa provides employees represented by the State Police Officers Council (SPOC) a health and dental insurance plan that allows members to meet their individual and family needs.

Peace Officer Cadets are eligible for benefits available to non-contract employees. The DAS Benefits Web site contains information on non-contract employee benefits.

Contents	Links to SPOC Insurance Benefits
Eligibility for Coverage	Health and Dental Insurance
Enrollment in SPOC	Life Insurance
Non-Qualified Tax Dependents	Long Term Disability Insurance
Qualified Life Events
For More Information

Eligibility for Coverage

You are eligible for the health and dental insurance plan for SPOC-represented employees when you become a SPOC member and work 20 hours or more per week.

Coverage is effective the first of the month following 30 days of eligibility.

You may elect to apply for either single or family coverage.

Dependents eligible for coverage in a Family plan are:

• Your spouse (A husband or wife as the result of a marriage that is legally recognized in Iowa. This does not include a spouse from whom you are legally separated or divorced.)
• Your dependent child (children)

Eligible Dependent Child (Children)

An eligible dependent child is:

• Your natural child
• A child placed with you for adoption or a legally adopted child
• A child for whom you have legal guardianship
• A stepchild
• A foster child

You may be required to provide documentation that a dependent is eligible as defined above.

A dependent child must be unmarried and must be one of the following:

• Under age 19
• Between ages of 19 through 25, not a full-time student, and resides in the state of Iowa
• A full-time student in an accredited institution of postsecondary education regardless of age
• Totally and permanently disabled, physically or mentally, regardless of age. The disability must have existed before the dependent child turned age 25 or while the dependent child was a full-time student.

Non-Qualified Tax Dependents

There are tax consequences if an unmarried dependent, between ages 19 through 25, who is not a full-time student, is enrolled in your health and dental insurance plans.

The IRS does not permit favorable tax treatment for an unmarried dependent that is between the ages of 19 through 25 and not a full-time student. These individuals are not considered “dependents” by the IRS. Since these individuals are not tax dependents per the IRS, you will be taxed on the value of the dependent’s coverage. The state has determined the fair market value of dependent coverage and will include the value of the non-qualified tax dependent’s coverage in your gross income. You may want to consult your tax advisor if you have any questions.

The value of the non-qualified dependent’s coverage is based on:

• The number of non-qualified tax dependents enrolled on your plan
• The insurance plan you have elected

Detailed information on the tax treatment of non-qualified tax dependents including the added value table, form and an example is available at the DAS Benefits Web site.

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Enrollment in SPOC

To enroll, please see your Personnel Assistant for the enrollment form. You may enroll eligible family members during your initial enrollment or as a result of a qualifying event.

You may enroll during the first 30 days of your employment. You may add dependents during your initial enrollment or as a result of a qualifying event.

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Qualified Life Events

When you enroll, your elections remain in effect to the end of the calendar year. You cannot make any changes until the next enrollment and change period unless you experience a qualified life event and the benefit change you request is consistent with the event.

If you experience a qualified life event, you can request changes that are consistent with the life event by notifying your Personnel Assistant within 30 days after the date of the event (60 days for birth and adoption.) If you do not notify your Personnel Assistant within the required timeframe following the event, you will not be able to change your benefits until the next enrollment and change period.

The life events matrix has detailed information on your ability to change benefits as a result of a qualified life events.

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For More Information

For questions on this plan or any insurance plan, contact your Personnel Assistant.

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Site updated 06/15/2009